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The Revenue filed an application claiming a mistake in a Final Order passed by the Tribunal. The applicant argued that the Final Order was based on an error as they had obtained a stay from a Division Bench of the High Court, which was not presented to the Tribunal. However, the Tribunal rejected the application, stating that there was no mistake apparent on the record at the time of the Final Order, and subsequent court decisions cannot be used to claim error in a previous Tribunal order.
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